The tariff classification of footwear from China

N049958 February 4, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. L’Tonya Bennett Ballet Makers Inc. 20-10 Maple Avenue, Bldg #35F Fairlawn, NJ 07410 RE: The tariff classification of footwear from China Dear Ms. Bennett: In your letter received January 26, 2009 you requested a tariff classification ruling. The submitted sample identified as Style# SD108 and as product name “Vanessa” is a women’s ballroom dancing shoe with a 3-inch high spike heel. The shoe has an open-toe, closed heel predominately rubber/plastics material upper with open sides and with a metal side buckle ankle strap closure. The shoe also has a suede leather outer sole and your letter states that it will be valued over $12 per pair. The applicable subheading for the women’s shoe, identified as Style# SD108 “Vanessa,” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear; other; other. The rate of duty will be 12.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division